Back rest and pillows are available in many different sizes and configurations and can be used in a variety of ways. For example, there is commercially available back rests that can be used by individuals on a bed, sofa, within a chair, etc. These back rests are available in many sizes and shapes. But for the most part, back rests that are known and used today are simply back rests and are not generally functional as comfortable pillows and especially not functional as a bed pillow. This has the potential to lead to inconvenience in situations where an individual utilizes a conventional back rest or wedge about his or her bed. This is because both the back rest and a conventional pillow is required, and in order to move from the back rest to a pillow requires that the back rest be set aside and the pillow appropriately positioned on the bed.
Therefore, there has been and continues to be a need for a convertible pillow structure that has the capability of serving multi-functions, particularly the capability to serve as a back rest and a conventional bed pillow.